实施铁路企业管理体制改革,是一项关系到铁路事业健康发展的重要决策。中国铁路总公司的成立标志着我国铁路企业改革步入了新的阶段,铁路发展也站到了新的历史起点。伴随着我国铁路企业管理体制的改革深化,铁路企业的经营环境发生了重大变化,企业在日常的经营管理中所面临的风险及不确定因素也越来越多,其中风险管理就是很重要的一项,他直接影响到铁路企业改革的效率。本文围绕铁路企业管理体制改革,介绍了财务风险管理,并重点分析了铁路企业财务风险能力建设,以提升铁路企业整体竞争力,促进其持续健康发展。 Implementing the reform of the railway enterprise management system is an important decision concerning the healthy development of the railway industry. The establishment of China Railway Corporation marks that the reform of China’s railway enterprises has entered a new phase and the railway development has also reached a new historical starting point. With the reform and deepening of China’s railway enterprise management system, the business environment of railway companies has undergone major changes. The risks and uncertainties that enterprises face in their day-to-day management are also increasing, of which risk management is very important He directly affects the efficiency of the railway reform. This article focuses on the reform of the railway enterprise management system, introduces the financial risk management, and focuses on the analysis of the financial risk ability of railway enterprises, in order to enhance the overall competitiveness of railway enterprises and promote their sustained and healthy development.